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Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … information technology and online banking for the period of June 1, 2011, to September 30, 2012. Background The … Village of CastletononHudson Internal Controls Over Information …

Village of Spencer – Financial Condition (2013M-119)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The …

Village of Washingtonville – Financial Condition (2013M-346)

… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village … Village of Washingtonville Financial Condition 2013M346 …

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …

Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)

… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general … where no evidence of receipt was available or record daily cash receipts in her check register. Key …

Town of Owego – Shared Services Facility Capital Project (2022M-42)

… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the … which is $8.1 million over the Board’s authorized cost of $6.9 million. The Board was not transparent about the cost …

Town of Sheridan – Shared Services Costs (2023M-74)

… the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an … (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings  The Town was not reimbursed equitably for shared service costs related to the IMA and the operating …

Town of Lincoln - Town Clerk (2023M-31)

… of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings  The former Clerk did not properly account for, deposit, report or remit collections. When receipts are … Town of Lincoln Town Town Clerk Clerk properly accounted for deposited reported and remitted collections …

Whitney Point Central School District – Information Technology (2023M-179)

… not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s network. When nonstudent network user accounts … managed and an IT contingency plan is not adopted, the District has an increased risk that it could suffer a …

City of Amsterdam – Recreation Department (2023M-29)

… $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event .  Tickets cost $45 to drink beer and $5 for designated drivers .  Officials could not …

Wallkill Central School District – Claims Auditing (2023M-52)

… whether the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, … authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … result in paying a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not …

Town of Covington – Town Supervisor (2013M-371)

… to review the Supervisor’s financial records and reports for the period January 1, 2012 through November 13, 2013. … elected members The Town’s 2013 budgeted appropriations for all funds totaled $755,985. Key Findings Due to the poor … periodically submit the bank reconciliations to the Board for its review. Ensure that the Supervisor submits detailed …

Town of Big Flats – Financial Management (2013M-170)

… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of … Town of Big Flats Financial Management 2013M170 …

Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012 through June 30, 2013. Background The Town of Charleston is located in Montgomery County and has a … The purpose of our audit was to examine the Towns internal controls over …

Alden Central School District – Fuel Management (2024M-90)

… School District (District) officials properly managed fuel operations.  Key Findings  District officials did not properly manage fuel operations. Specifically, the Superintendent of Schools … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel …

Village of North Haven – Collections (2024M-99)

… and have initiated or indicated they planned to initiate corrective action. …

Main-Transit Fire Department – Credit Cards (2024M-77)

… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … receipts. For example, a credit card statement had three automatic payment transactions totaling $1,125 for cable … For example, two gift cards totaling $1,200 and a smart watch for $350 were purchased as gifts. No invoice or receipt …

Area #10 – Firewalls and Intrusion Detection – Information Technology Governance

Medicaid Program – Improper Medicaid Payments to a Transportation Provider

… a private proprietary corporation that has been providing taxi services to Medicaid recipients since September 2012. …

Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)

… Tool ( 2015-S-34 ). Background CUNY is the largest urban university in the United States, consisting of 24 …